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What is the direct labor rate variance

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Question - The following information is provided for Dexter, Inc.:

Standard direct labor wage rate: $10/hour

Standard direct labor hours per unit of output: 5 hours/unit

Budgeted Production: 5,000 units

Actual direct labor hours per unit of output: 5 hours/unit

Actual direct labor wage rate: $11.50/hour

Actual Production: 4,900 units

Required - What is the direct labor rate variance?

Reference no: EM133187590

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